§11-3-26. Contents and effect of order granting relief.
Whenever the circuit court, on appeal, shall grant relief to
any such applicant against the taxes, or any part of them, assessed
against him either on the land or the personal property books, an
order shall be made by such court exonerating such applicant from
the payment of so much of such taxes as are erroneously charged
against him, if the same have not been paid; and if paid, that the
sum so erroneously charged be refunded to him. Such order,
delivered to the assessor, sheriff or other collecting officer
shall restrain him from collecting so much as is erroneously
charged, and, if the same has been already collected, shall compel
him to refund the money, if such officer has not already paid it
into the treasury, and in either case, when indorsed by the person
exonerated, it shall be a sufficient voucher to entitle the officer
to a credit for so much in his settlement, which he is required to
make. If what was erroneously charged has been paid into the state
treasury, the order of the circuit court, attested by its clerk,
shall entitle the claimant to a warrant on the state treasury for
the amount thereof, if application for the same be made to the
auditor within one year after the date of such order.